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Highlights / Annotations / Catch Notes For July of 2022

Home Highlights July July 2022 Year 2022

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Showing 201 to 250 of 524 Records

1 2 3 456 7 8 9........ 11

July 19, 2022 Case Laws Income Tax AT

India-US Tax Treaty: Centralized Service Fees Not Taxable as FIS, Deemed Business Income Without PE in India.
July 19, 2022 Case Laws Direct Taxes HC

Court Upholds Property Attachment Under Benami Transactions Act, Section 24(4), Validating Interim Measures for Revenue Protection.
July 19, 2022 Case Laws Insolvency and Bankruptcy AT

Appeal Denied: Appellant's Claims Rejected for Late Submission During Liquidation Period, Failing Timeliness Requirements.
July 19, 2022 Case Laws Service Tax AT

Refund Allowed for Unadjusted GAR Challan Deposit; Not Considered Tax or Duty by Appellant's Subsequent Returns.
July 19, 2022 Case Laws Central Excise AT

Revenue Authorities Cannot Retroactively Demand Excise Duty Payment After Delay and Initial Clearance u/r 8(3A.
July 19, 2022 Case Laws VAT and Sales Tax HC

Petitioner Can't Benefit from Court Rulings on OET Act Due to Non-Participation in Constitutional Challenge.
July 18, 2022 Case Laws GST HC

Registration Cancelled Without Proper Notice; Allegations Not Proven Severe u/s 29(2)(a) of the Act.
July 18, 2022 Case Laws GST AAAR

Locomotive parts supplied individually priced are a "Mixed Supply" under GST, not a composite supply.
July 18, 2022 Case Laws GST AAAR

Supply of Ad Space in Print Media Classified as 'Advertising Service' Under HSN 998361; More Than Just Selling Space.
July 18, 2022 Case Laws GST AAR

SAIL Rourkela Classified as "Government Entity" Under GST; Eligible for 12% Concessional GST on Construction Services.
July 18, 2022 Case Laws Income Tax HC

ITAT Overturns Addition u/s 68, Citing Inadequate Reasoning by Assessing Officer on Creditor Details.
July 18, 2022 Case Laws Income Tax HC

High Court Rules Bank Staff Training College Qualifies as Educational Institution for Tax Exemption u/s 10(23C)(vi.
July 18, 2022 Case Laws Income Tax AT

Loan Additions Confirmed: Assessee Fails to Prove Genuineness of Farmer Creditors' Transactions, Lacks Satisfactory Evidence.
July 18, 2022 Case Laws Income Tax AT

Taxpayer's Exemption Denied: Construction Began Before Selling Asset; Completion Date Must Meet Section 54 Timeline.
July 18, 2022 Case Laws Income Tax AT

Interest on Fixed Deposits Linked to Project Costs, Not Income from Other Sources, Says Court Ruling.
July 18, 2022 Case Laws Income Tax AT

Penalty u/s 271C Dismissed Due to Ambiguity in TDS Deduction for Payments to Government Instead of HUDA.
July 18, 2022 Case Laws Income Tax AT

CIT Section 263 Revision: Fair Market Value of SBI Land Sale Not Below Stamp Duty, No Revision Without Legal Inquiry Failure.
July 18, 2022 Case Laws Income Tax AT

Tax Additions Deleted Due to Lack of Evidence; Assessee's Retracted Statement Insufficient for Cash Component Interest Claim.
July 18, 2022 Case Laws Customs HC

Court Finds No Time Limit for Amending Shipping Bills u/s 149 of Customs Act; Requests Allowed Anytime.
July 18, 2022 Case Laws Customs HC

Denied Duty Free Credit Entitlement sparks dispute; petitioner confirmed as Star Export House effective April 1, 2003.
July 18, 2022 Case Laws Money Laundering HC

Supreme Court evaluates if ED can use extended limitation periods for delays in property attachment under PMLA.
July 18, 2022 Case Laws Service Tax AT

Section 36A of Central Excise Act: Burden of Proof on Department for Seized Documents Not Linked to Appellant.
July 18, 2022 Case Laws Service Tax AT

Allegations of Service Tax Evasion Dismissed Due to Lack of Evidence by Revenue Department.
July 18, 2022 Case Laws Central Excise AT

Court Rules "Sikko Sol" Correctly Classified Under Tariff Item 38140010; Duty Demand and Penalty Overturned.
July 18, 2022 Case Laws Central Excise AT

No Penalty for Fraudulent CENVAT Credit Passing Due to Inapplicable Rule 26 (2) (ii) and Duty-Paid Goods.
July 18, 2022 Case Laws VAT and Sales Tax HC

Penalty u/s 10-A Challenged Due to Lack of Mens Rea Assessment in Central Sales Tax Act Case.
July 16, 2022 Case Laws GST HC

High Court Quashes Garnishee Notice and Adjudication Order Citing Violations of Natural Justice and JGST Act Procedures.
July 16, 2022 Case Laws GST AAAR

Complimentary Tickets Not a Supply Under GST Without Consideration; Taxable If Given to Related Persons per Schedule I.
July 16, 2022 Case Laws GST AAAR

Advance Ruling Upheld Despite Fraud Allegations and Search Operations; Uttar Pradesh Ruling Stands Firm.
July 16, 2022 Case Laws GST NAPA

Real Estate Firm Accused of Withholding ITC Benefits, Profiteering Rs. 1.78 Crore in GST Case.
July 16, 2022 Case Laws Income Tax HC

Court Upholds Assessment Reopening; Firm's Successor Must Respond to Notices Despite Non-Existence u/s 147.
July 16, 2022 Case Laws Income Tax AT

Court Rules Section 64(1A) Income Tax Act Inapplicable; Son Independently Accountable for Bank Deposits After Adulthood.
July 16, 2022 Case Laws Income Tax AT

Section 153A Assessment: Unapproved Purchases Addition Lacks Support, Based on Later Search and Information from 2014.
July 16, 2022 Case Laws Income Tax AT

Reopening Income Tax Assessment Requires Mandatory Sanction from Joint Commissioner per Section 147 of Income Tax Act.
July 16, 2022 Case Laws Income Tax AT

Entity Denied Tax Deduction u/s 80IB for Not Qualifying as Small Scale Industry Due to Excessive Costs.
July 16, 2022 Case Laws Income Tax AT

Assessee wins case: No penalty u/s 271(1)(c) as explanation 3 conditions not met after section 148 notice.
July 16, 2022 Case Laws Income Tax AT

Penalties u/s 271(1)(c) require independent assessment; not automatic if an assessee doesn't contest addition.
July 16, 2022 Case Laws Income Tax AT

Pr. CIT/CIT Must Conduct Enquiry to Prove AO's Order is Erroneous u/s 263 of Income Tax Act.
July 16, 2022 Case Laws Customs HC

Court Rules "Risky Exporter" Tag Removal Violated Natural Justice; Requires Notice Before Action Under Customs Rules.
July 16, 2022 Case Laws Customs AT

Case Limits Duty Demand to Normal Period After Voluntary MRP Declaration; No Evidence of Intentional Non-Compliance Found.
July 16, 2022 Case Laws Insolvency and Bankruptcy AT

Appellants Excluded from Creditors' Committee as Related Parties, Not Financial Creditors, Under IBC Section 21(2.
July 16, 2022 Case Laws Money Laundering HC

Money Laundering Charges Require Predicate Offence; No Scheduled Offence Linked to Petitioner's Case.
July 16, 2022 Case Laws Service Tax AT

Service Tax Evasion Case Weakens Due to Lack of Evidence and Unexamined Witnesses; Burden of Proof on Revenue.
July 16, 2022 Case Laws Central Excise AT

Refund Claim for Unutilized Balance in Excise Accounts Allowed; No Limitation Bar u/s 11B of Central Excise Act.
July 16, 2022 Case Laws VAT and Sales Tax HC

Court Rules Timelines Non-Binding for Input Tax Credit Refund on Exports; Filing Form W Delays Overlooked.
July 16, 2022 Case Laws VAT and Sales Tax AT

West Bengal Finance Act's Entry Tax Provisions Declared Unconstitutional Due to Lack of Legislative Competence and Entry 52 Deletion.
July 15, 2022 Case Laws GST HC

IGST on Telecom: International Inbound Roaming and Long Distance Services Qualify as Export per Section 13(2) IGST Act.
July 15, 2022 Case Laws GST HC

Court Denies ITC Transition; Imposes Penalty and Orders Refund with Interest for Bona Fide Motives under GST.
July 15, 2022 Case Laws GST AAR

Adani Lucknow Airport Transfer Classified as 'Going Concern'; Exempt from CGST Act Clause 4 Evaluation.
July 15, 2022 Case Laws GST AAR

Mechanical and Electrical Work Not Classified as Works Contract; Not Attached to Immovable Property.

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